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New Accounting Standards ASC 606 Adoption (Tables) | 3 Months Ended
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Mar. 31, 2018
ASC 606 Adoption [Abstract] |
Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block] | The impact of adopting new accounting pronouncements on a retrospective basis to the Consolidated Balance Sheet as of December 31, 2017, and Condensed Consolidated Statement of Comprehensive Income for the three months ended March 31, 2017, were as follows (for impacted financial statement captions):
(in millions) | Published December 31, 2017 (audited) | Adjustment due to ASC Topic 606 | As Restated December 31, 2017 (unaudited)
Assets |  |  |
Trade receivables, net of allowances(1) | $ | 2,118.1 |  | (378.7 | ) | $ | 1,739.4 |
Note and other receivables(1) | 393.6 |  | (8.3 | ) | 385.3 |
Reimbursable receivables | n/a |  | 1,263.3 |  | 1,263.3 |
Short-term contract assets | n/a |  | 178.4 |  | 178.4 |
Prepaid & other current assets(2) | 257.7 |  | 131.4 |  | 389.1 |
Long-term receivables | 168.6 |  | (3.9 | ) | 164.7 |
Other assets | 97.8 |  | 57.7 |  | 155.5 |
Liabilities and equity |  |  |
Accounts payable and accrued liabilities(1) | $ | 1,011.6 |  | (18.5 | ) | $ | 993.1 |
Reimbursable payables | n/a |  | 1,022.6 |  | 1,022.6 |
Accrued compensation & benefits | 1,309.0 |  | 110.1 |  | 1,419.1 |
Short-term contract liabilities and deferred income(1) | 158.9 |  | (3.5 | ) | 155.4 |
Other current liabilities(1) | 263.8 |  | (7.0 | ) | 256.8 |
Deferred tax liabilities, net | 23.9 |  | 39.3 |  | 63.2 |
Retained earnings | 2,552.8 |  | 96.2 |  | 2,649.0 |
Accumulated other comprehensive income (loss) | (341.8 | ) | 1.0 |  | (340.8 | )
(in millions) | Published Three months ended March 31, 2017 (unaudited) | Adjustment due to ASC Topic 606 | Adjustment due to ASU 2017-07 | As Restated Three months ended March 31, 2017 (unaudited)
Revenue |  |  |  |
Revenue before reimbursements(3) | $ | 1,615.2 |  | 1.1 |  | — |  | $ | 1,616.3 |
Reimbursements(3) | n/a |  | 1,501.4 |  | — |  | 1,501.4 |
Total revenue | 1,615.2 |  | 1,502.5 |  | — |  | 3,117.7 |
Operating expenses |  |  |  |
Compensation and benefits(3) | 965.3 |  | 11.3 |  | 1.0 |  | 977.6 |
Operating, administrative and other(3) | 583.8 |  | (4.3 | ) | — |  | 579.5 |
Reimbursed expenses(3) | n/a |  | 1,501.4 |  | — |  | 1,501.4 |
Operating income | 22.3 |  | (5.9 | ) | (1.0 | ) | 15.4 |
Other income | — |  | — |  | 1.0 |  | 1.0 |
Provision for income taxes | 3.6 |  | (2.3 | ) | — |  | 1.3 |
Net income | 11.3 |  | (3.6 | ) | — |  | 7.7 |
Basic earnings per common share | $ | 0.24 |  | (0.08 | ) | — |  | $ | 0.16 |
Diluted earnings per common share | $ | 0.24 |  | (0.08 | ) | — |  | $ | 0.16 |
(1) Adjustments in these captions reflect reclassifications to new financial statement captions, Reimbursable receivables and Reimbursable payables. (2) Adjustments in this caption reflect an increase to restricted cash held on behalf of clients for contracts now reported on a gross basis. (3) Included in "Adjustments due to ASC Topic 606" is $14.9 million representing the reclassification of historical reimbursable expenses and the corresponding reimbursement revenue into new financial statement captions, Reimbursements and Reimbursed expenses.

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- Definition ASC 606 Adoption [Abstract] + References No definition available. + Details
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- Definition Tabular disclosure of the comparison between amounts disclosed under previous guidance and new guidance. + References No definition available. + Details
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